Section 47A(3) in Maharashtra Land Revenue Code, 1966
(3)Where any land assessed or held for any non-agricultural purpose is situated in any of the areas referred to in sub-section (2), and -(a)is permitted, or deemed to have been permitted under sub-section (3) of Section 44, to be used for any other non-agricultural purpose; Section 47;[* *] [The word 'or' was deleted by Maharashtra 23 of 1999, section 3(b)(i)](b)is used for any other non-agricultural purpose, without the permission of the Collector being first obtained, or before the expiry of the period referred to in sub-section (3) of Section 44, and is regularised under clause (b) of [Section 47; or] [These words and figures were substituted for the words and figures 'section 42' by Maharashtra 23 of 1999, section 3(a)(ii)](c)[ is put to a bona fide industrial use as provided in Section 44A.-] [This clause was inserted by Maharashtra 23 of 1999, section 3(b)(iii)]then, the holder of such land, subject to any rules made in this behalf, be liable to pay to the State Government, the conversion tax, which shall be equal to [[Five times or such amount as may be prescribed, whichever is higher of] [These words were substituted for the words 'three times' by Maharashtra 23 of 1999, section 2(2)]] the non-agricultural assessment leviable on such land, in accordance with the purpose for which it is so used or permitted to be used.Explanation. - For the purposes of this Section, -
